Open Recommendations

This recommendation contains sensitive information that should not be made public. Therefore, we are not including the wording for this recommendation.

We recommend that the Director of FSEM update OPM's Personal Property Management Policies and Procedures manual. The updated manual should meet all GSA standards and document a formal governance structure for OPM's Personal Property Management Process that clearly assigns responsibilities and delegates authority to all involved in the process.

We recommend that the Director of FSEM conduct an agency-wide inventory.

We recommend that OPM implement an agency-wide personal property system of record.

Develop strategies to address critical path failures to provide a clear timeline of further implementation activities.

The VA North Florida/South Georgia Health System Director ensures that providers document their rationales for initiating involuntary examinations under the Baker Act within a patients electronic health record and monitors compliance.

We recommend that the South Carolina Department of Health and Human Services ensure that all physician-administered drugs eligible for rebates after our audit period are processed for rebates.

We recommend that DOT determine the allowability of the questioned transactions and recover $919,266, if applicable.

We recommend that DOT work with FTA to determine the allowability of the questioned tribal transactions and recover $116,487, if applicable.

District leaders and the Fort Worth Vet Center Director determine reasons for noncompliance with Readjustment Counseling Service documentation standards, ensure completion, and monitor compliance.

We recommend that the New Mexico Human Services Department work with the MCOs todevelop procedures to monitor PCS provider compliance with attendant qualifications, including those related to criminal background checks, abuse registry checks, TB tests, initial written competency tests, annual training, and CPR and first aid certifications; educate providers more frequently through methods such as guidance letters or webinars to increase PCS providers' understanding of attendant qualification requirements; and take corrective action against providers that do not ensure that attendants comply with qualification requirements, which could include removing providers that repeatedly fail to comply with the State's PCS program.

We recommend that the New Mexico Human Services Department share the results of our audit report with PCS providers statewide to emphasize the importance of attendants meeting qualification requirements and clarify the oversight provisions in its contracts with MCOs to require MCOs to monitor PCS providers' compliance with attendant qualification requirements and report monitoring results to the State agency.

We recommend that the Utah Department of Health and Human Services coordinate with DWS to provide periodic training to caseworkers that focuses on verifying and documenting information used and steps performed during the eligibility renewal process, including: (1) verifying income and assets, (2) verifying residency/contact information, and (3) correctly executing case review and reporting.

Ensure lessons learned from the ML-2’s acquisition, contract, and project management are codified to inform future development efforts

Conduct a thorough analysis of the feasibility of utilizing the fixed-price option, and if NASA determines that it will not be exercised, remove the option from the ML-2 contract

2. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS implements appropriate, formal management controls for the NCCF.

3. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS delivers official requirements to OCS for development of the NCCF.

9. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS migrates the NCCF cloud system to a FedRAMP approved high-impact cloud platform or provides the equivalent protection.

10. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS revises NCCF security documents to ensure security controls align with the high-impact security requirements.

EXIM’s Office of Policy Analysis and International Relations should consider conducting a study with existing EEP exporters, to identify the key factors resulting in the decision to utilize EXIM for financing the EEP export. These key factors should then be assessed for potential inclusion into future outreach efforts with potential U.S. exporters to expand EEP transaction opportunities.

EXIM’s Chief Banking Officer should consider establishing periodic internal reporting of specific EEP outreach efforts by their office such that those efforts can be assessed for effectiveness in identifying and securing EEP authorizations. The reporting should include the type of outreach held, the attendees and any follow up meetings resulting from the outreach.

Establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.

The Commissioner, LB&I Division, should review the Division’s examination procedures to determine whether changes are needed in support of effective tax administration for large complex taxpayers e.g., large multinational corporations. This should include, but not be limited to, the use of the Economic Substance Doctrine, Principles of Collaboration, and the CAP program.

Subsequently remind agencies with late-filed SSRs or CAPs of best practices at least 60 days prior to their next scheduled filing due date, and that they may request a filing extension at least 30 days before their scheduled due date if extenuating circumstances exist.

Offer standardized training to any new HOA on the safeguard review process and best practices for submitting agency documentation.